Accounting register of invoices. Electronic invoice format accepted in the ARI
Article 5 of the Promotion of Electronic Invoicing and Creation of a Public Sector Accounting Register of Invoices Act 25/2013, dated 27 December, published in the BOE on 28 December 2013, establishes the format for electronic invoices and the electronic signature of them in the following terms:
Electronic invoices sent to public administrations must have a structured format and be signed with an advanced electronic signature based on a recognised certificate, in accordance with the provisions of article 10.1.a) of Royal Decree 1619/2012, dated 30 November, approving the regulations governing invoicing obligations.
By Order of the Vice-President of the Government and Minister of the Presidency, at the joint proposal of the Minister of Finance and the Civil Service and the Minister of Industry, Energy and Tourism, the structured format of electronic invoices will be determined, having heard input from the e-Government Sectoral Committee. The advanced electronic stamp based on a recognised certificate will also be accepted if it meets the following requirements: